DMBM670770 - Summary warrant: Exceptional attachments: Redemption of exceptional attachment articles once they have been attached

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

The defender has seven days from the date when an article is attached to redeem that article at the value placed on the article by the sheriff officer when he executes the attachment.

On receiving payment the sheriff officer will provide the defender with a receipt for the redeemed article.

Once this receipt has been issued to the defender the attachment of that article ceases to have effect.